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Massachusetts General Laws - Excise on Boats, Ships and Vessels in Lieu of Local Property Tax - Chapter 60bLegal Research Home > Massachusetts Lawyer > Excise on Boats, Ships and Vessels in Lieu of Local Property Tax > Massachusetts General Laws - Excise on Boats, Ships and Vessels in Lieu of Local Property Tax - Chapter 60b Sponsored Links Definitions . Section 1. As used in this chapter, the following words shall, unless the context clearly requires otherwise, have the following meanings: ...
Excise taxes . Section 2. (a) Except as hereinafter provided there shall be assessed and levied by each city and town in each fiscal year ...
Exemptions . Section 3. The excise imposed by this chapter shall not apply to vessels described in section eight of chapter fifty-nine and in section ...
Collector of taxes; penalties . Section 4. The board of assessors, upon assessing the excise imposed by this chapter, shall commit the same to the ...
Collection provisions . Section 5. The provisions of law relative to the collection, payment, abatement, verification and administration of the motor vehicle excise imposed under ...
Ship and vessel information . Section 6. The commissioner of corporations and taxation shall annually transmit to the director of marine and recreational vehicles a ...
Last modified: March 27, 2006 |